section 3
Construction of certain references.
Punjab General Sales Tax (Extension) Act, 1957Tax19576 sections
Statutory text
(1) Any reference in the principal Act to a law which is not in force in the territories, which immediately before the 1st November, 1956, were comprised in the State of Patiala and East Punjab States Union, shall in relation to such territories, be construed as a reference to the corresponding law, if any, in force in such territories. (2) In the principal Act any reference by whatever form of words, to the State of Punjab shall be construed as including a reference to the territories referred to in section 2.
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